A network is:

A. A system in which computers and terminals are linked together

B. Terminals, hard drives, and printers

C. Software that provides for the creation of edit files

D. A picture of the flow of input through programs

Which of the following is a reasonable approach when discussing an employee's poor performance?

A. Assign additional responsibilities

B. Provide examples of the performance issues

C. Delegate the discussion to one of the employee's peers

D. Raise the issues during the next departmental meeting

Which of the following statements describes a self-insured workers' compensation plan?

A. The employer funds the workers' compensation payments

B. The state pays the workers' compensation payments

C. The wages will continue as if the employee is still working

D. The individual employee is responsible for his own insurance

An accrual entry of $1,000 was made in 2008 for a bonus to be paid in January 2009. The bonus was paid in 2009 and federal income tax (using the supplemental rate) and FICA tax were paid by the employer. Which of the following is the correct entry to record the disbursement of the bonus in January 2009?

A. Debit salary expense $1484.78, credit taxes payable $484.78, credit cash $1,000

B. Debit salary expense $326.50, debit wages payable $1,000, credit cash $1,000, credit cash $1,000, credit taxes payable $326.50

C. Debit salary expense $484.78, debit wages payable $1,000, credit cash $1,000, credit taxes payable $484.78

D. Debit wages payable $1,326.50, debit taxes payable $326.50, credit cash $1, 00

Which of the following items represents an input interface to the payroll system?

A. material usage records

B. general ledger

C. benefit payments

D. time and attendance